Caleb Moore said he made $970 at a part-time job cleaning offices in 2011, but the IRS said its records indicate he made $97,000 and the agency has been trying to get him to pay taxes on it.

Moore said his mother found the 2011 tax records that back up his story and the $970 amount he claimed. His employer's tax report also shows the $970 amount.

"I think it's the IRS' fault," said his mother, Katina Gronberg. "Somebody got heavy with the zeros. Now they're going after a teenager. It's just not fair."

Gronberg went to an IRS taxpayer assistance office early Tuesday. After a long wait, she was able to have a short meeting and submit the forms, including a power-of-attorney document that would permit her to deal with the issue on her son's behalf.

"I'm having to do all the running around and filling out the forms. I've been calling the IRS," she said.

She said she's hopeful that the issue will get straightened out soon.

She said if the IRS accepts the $970 amount as the real number, it could create a new headache. She said the woman who spoke with her from the IRS said her son might owe a different tax.

"She said my son will still have to file on the $970 because he didn't pay any self-employment tax," Gronberg said.

She said her son will have to file on that amount because $970 is $20 over the minimum earning level for the self-employment tax.